TMI Blog2022 (2) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... also been received by the appellant and outside India. Entire findings of the DRP are based on erroneous appreciation of wrong facts and on such erroneous appreciation of wrong facts, the DRP held that BTIN is the PE of the appellant in India without appreciating the true facts that the appellant has no place of disposal in India in the office of BTIN from where the appellant could have conducted its business in India. Appeal filed by the assessee is allowed. - ITA No. 6963/Del/2018 - - - Dated:- 15-2-2022 - Sh. N. K. Billaiya, Accountant Member And Ms. Astha Chandra, Judicial Member For the Appellant by Sh. Deepak Chopra, Sh. Anmol Anand, Ms. Priya Tandon. For the Respondent : Sh. Sanjay Kumar, Sr. DR. ORDER PE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rlier years on the basis of analysis of BS-02 contract may apply to both the contracts for this year. On the basis of discussion made in earlier paragraphs and in view of the findings of the DRP in the AY-2011-12 as reproduced above, it is held that BTTN is the PE of the assessee in India in respect of contract BS02 as well as CS-01 with the DMRC. Accordingly, income in respect of the DMRC contract BS02 and CS-01 needs to be attributed to the PE in India. 7. Having held as above the AO proceeded by attributing profits to assess s PE in India and accordingly made the attribution. 8. Assessee carried the matter before the CIT(A). After considering the facts and the detailed submissions the CIT(A) also followed the findings given in A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived by the appellant and outside India. 38. We find that during the DRP proceedings, the DRP was misdirected in considering the contract RS 02. This contract is between BTIN Bombardier Transportation, Germany and DMRC and for this contract, Bombardier Transportation Germany has raised invoices on BTIN for offshore manufacture and supply of equipment whereas the contract under consideration is between DMRC and Consortium the appellant and BTIN towards offshore supply train control and signalling equipment. 39. We further find another error in the findings of the DRP wherein it has considered Conny Linusson a seconded employee of Bombardier Sweden. The error is that the said seconded employee was for ₹ 02 contract and not BS 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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